A. Established: A perpetual care fund has been established for the purpose of providing perpetual care funding for the maintenance, care and operation of the cemetery. The creation, funding and maintenance of such perpetual care shall comply with applicable provisions of the laws of the state, including, but not limited to, the uniform fiscal procedures act as set forth in Utah Code Annotated title 10, chapter 6, as amended. The governing body shall establish, by resolution, a perpetual care fee to be assessed and deposited in the perpetual care fund for each grave and/or interment. All perpetual care fees collected by the town shall be deposited in the perpetual care fund and invested according to applicable state law.
B. Records Maintained: It shall be the duty of the town treasurer to keep an accurate record of the perpetual care trust fund account, including investments, to see that the principal portion thereof is properly invested in accordance with resolutions of the governing body, and the laws of the state.
C. Borrowing Prohibited: Borrowing from the perpetual care fund is prohibited.
D. Surplus Funds: Should it be found that all of said money from said perpetual care funds shall be more than is required to pay for the operation and upkeep of the cemetery, then said surplus shall be added to the principal amount of the perpetual care fund herein created, and shall be so handled until changed by enactment of an ordinance to provide for the use of said fund.
E. Investment Of Funds: It shall be the duty of the governing body when funds are available for investment to direct by resolution, all purchases of securities for the perpetual care fund or to name a suitable trustee for such investment.
F. Investment Income: All income from investments held in the perpetual care fund shall be quarterly credited to the cemetery maintenance fund for use in providing the perpetual care as required herein.
G. Included Care: Perpetual care, as used in this chapter, shall include every grave and lot in the cemetery sold since its inception, and shall include filling of the grave, placing of topsoil upon the grave, filling and seeding or sodding of the gravesite, watering and cutting of the grass, except in times of drought, keeping of roads and drives in proper repair, pruning of trees and shrubs, and keeping the cemetery in good condition.
H. Charges For Special Services: Charges shall be made for all other services and improvements above and beyond perpetual care, according to the fee schedules established by the governing body. If no fee has been established for specific special services as requested, a reasonable sum based upon the cost to the town shall be assessed by the governing body.
I. Contributions, Donations: Voluntary contributions and donations to the perpetual care fund will be graciously accepted and appreciated.
J. Withdrawal From Principal Balance: Withdrawal from the principal balance of the perpetual care fund can occur when such funds are needed for the repurchase or retrieval of lots or plots from individuals on behalf of the town.
K. Fees Include Perpetual Care: Fees charged for burial rights in the cemetery include perpetual care. No burial rights will be sold without perpetual care included. (Ord. 2010-1, 6-15-2010)